第五章进出口商品的价格(-42).ppt

外汇保值条款示例－计价货币与支付货币均为同一“软币” 　The amount in Canadian Dollars under this contract is equivalent to Swiss Francs … as calculated according to the ratio between the buying rate of Canadian Dollars and that of Swiss Francs published by the Bank of China on the day of concluding this contract. On the date of negotiation/payment, the amount in Swiss Francs shall be converted into Canadian Dollars for full or part payment according to the ratio between the buying rates of Canadian Dollars and Swiss Francs published by the Bank of China on that date. 外汇保值条款示例－“软币”计价.“软币”支付(一揽子汇率保值) 　确定合同订立日的该种软币与另几种软币的算术平均汇率，按其在支付当日与另几种货币的算术平均汇率的变化作相应的调整后再支付，称为“一揽子汇率保值”。 一揽子汇率保值条款示例（上） The value of U.S. Dollars under this contract is determined by the arithmetic average of the mean buying and selling rates of U.S. Dollars against Swiss Francs, Euro and Japanese Yen published by the Bank of China on xxx (date). The arithmetic average so determined shall be taken as the basic figure for the purpose of adjustment. 　　　　　　　　　　　　 一揽子汇率保值条款示例（下） 　Should the arithmetic average of the mean buying and selling rates of U.S. Dollars against Swiss Francs , Euro and Japanese Yen Published by the Bank of China on the date of negotiation differ from the above basic figure more than 2% , the amount for payment under this contract shall be adjusted in proportion to the actual change in the arithmetic average . The relative Letter of Credit opened by the Buyer must bear express stipulation to this effect.　 (续） 汇率条款 汇率条款：使买卖双方避免巨大的汇率风险, 通常规定： 小于5%：不调整价格 5%—10%之间：附加一个价格调节方法，调整下一季度的价格 大于10%：重新谈判价格 第五节 佣金和折扣的运用 在价格条款中，有时会有佣金或折扣的规定。从这个角度看，价格条款中所规定的价格，可分为包含有佣金或折扣的价格和不包含这类因素的净价。包含有佣金的价格，在业务中通常称为“含佣价”。 一、佣金 佣金是代理人或经纪人为委托人进行交易而收取的报酬。在价格条款中，对于佣金可以有不同的规定办法。通常是在规定具体价格时，用文字明示佣金率，如“每公吨CIF新加坡850美元，佣金2%”（Per M/T US$850 CIFC2% Singapore）；关于佣金的计算方法，关键是如何确定计算佣金的基数其计算公式如下：单位货物佣金额= 含佣价×佣金率 净价=含佣价–单位货物佣金额